Colombia: Suspension of certain implementing guidance under single-use plastic products tax (Supreme Tax Court decision)
The court suspended the tax authority’s interpretation that the taxable person is the producer or importer of single-use plastic products
Suspension of certain implementing guidance under single-use plastic products tax
The Supreme Tax Court (Consejo de Estado Sección Cuarta) on 4 September 2023 provisionally suspended certain interpretations under Rulings No. 641 & No. 2390 of 2023 regarding the taxable person for the single-use plastic products tax.
Specifically, the court suspended the tax authority’s interpretation that the taxable person is the producer or importer of single-use plastic products, because the tax authority failed to refer to or apply the definition of producer and importer contained in article 50 of Law 2277 of 2022, resulting in a violation of the law.
The tax authority appealed the provisional suspension, and the Supreme Tax Court will now have to make a final determination as to whether to confirm or revoke the provisional suspension.
Read a September 2023 report [PDF 184 KB] prepared by the KPMG member firm in Colombia
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